<!DOCTYPE html>
<html lang="en">
    <head>
        <meta charset="UTF-8">
        <meta name="viewport" content="width=device-width, initial-scale=1.0">
        <meta http-equiv="X-UA-Compatible" content="ie=edge">
        <title>Document</title>
        <style lang="">
            table{
                text-align: center;
                border-collapse: collapse;
                margin: 20px auto;
            }
            tabel,tr,td{
                border: 2px solid #888;
            }
            td{
                width: 150px;
                height: 40px;
            }
            td:first-child{
                width: 200px;
            }

            #last-row{
                margin: 0;
            }
            #last-row tr,#last-row td{
                border: none;
            }
            #last-row td{
                border-right: 1px solid #999;
            }
            #last-row td:last-child{
                border: none;
            }

        </style>
    </head>
    <body>
        <table>
            <caption>费用报销单</caption>
            <tbody>
                <tr>
                    <td>费用项目</td>
                    <td>类别</td>
                    <td>金额</td>
                    <td rowspan="2">负责人（签章）</td>
                    <td rowspan="2"></td>
                </tr>
                <tr>
                    <td></td>
                    <td></td>
                    <td></td>
                </tr>
                <tr>
                    <td></td>
                    <td></td>
                    <td></td>
                    <td rowspan="2">审查建议</td>
                    <td rowspan="2"></td>
                </tr>
                <tr>
                    <td></td>
                    <td></td>
                    <td></td>
                </tr>
                <tr>
                    <td></td>
                    <td></td>
                    <td></td>
                    <td rowspan="2">报销人（签章）</td>
                    <td rowspan="2"></td>
                </tr>
                <tr>
                    <td></td>
                    <td></td>
                    <td></td>
                </tr>
                <tr>
                    <td>报销金额合计</td>
                    <td></td>
                    <td></td>
                    <td>￥</td>
                    <td></td>
                </tr>
                <tr>
                    <td colspan="5">核实金额（大写）&#x3000;&#x3000;&#x3000;佰&#x3000;&#x3000;拾&#x3000;&#x3000;万&#x3000;&#x3000;仟&#x3000;&#x3000;佰&#x3000;&#x3000;拾&#x3000;&#x3000;圆&#x3000;&#x3000;角&#x3000;&#x3000;分&#x3000;&#x3000;￥</td>
                </tr>
                <tr>
                    <td colspan="5">
                        <table id="last-row">
                            <tr>
                                <td>借款数</td>
                                <td></td>
                                <td>应退金额</td>
                                <td></td>
                                <td>应补金额</td>
                                <td></td>
                            </tr>
                        </table>
                    </td>
                </tr>
            </tbody>
        </table>
    </body>
</html>